Allahabad Court January 1953 Judgments
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Deo Sharma Vs. Commr. of Income-tax, U.P., Lucknow
Court: Allahabad
Decided on: Jan-09-1953
Reported in: AIR1953All482; [1953]23ITR226(All)
Malik, C.J.1. Mr. Das on behalf of the opposite party has raised a preliminary objection and has pointed out that the order passed by the Income-tax Officer was under Section 18-A (6), Income-tax Act, The assessee having paid in advance less than eighty per cent, of the tax determined on the basis of the regular assessment he was made liable to pay simple interest at the rate of six per cent, per annum. Learned counsel has drawn our attention to the provisions of Section 30 (1), Income-tax Act and has pointed out that the order under Section 18-A (6) was not appealable. An appeal was however, riled by the assessee before the Appellate Assistant Commissioner but no objection was raised to the maintainability of the appeal and the Appellate Assistant Commissioner dismissed the appeal on the merits. Then there was a further appeal filed under Section 33 (1) before the Appellate Tribunal which also dismissed the appeal on the merits. Learned counsel has pointed out that the order of the Ap...
Durgeshwar Dayal Vs. the Secretary, Bar Council, Allahabad and anr.
Court: Allahabad
Decided on: Jan-08-1953
Reported in: AIR1953All348
Agarwala, J. 1. This is an application by Durgeshwar Payal Seth, an advocate, practising in this Court, praying that his name may be ordered to be included in the new roll of advocates which is being prepared without payment of any sum of money. The facts briefly are as follows :2. The petitioner was called to the Bar on 18-11-l935 and was enrolled as an advocate of the High Court of Judicature at Allahabad on 23-2-1938. The petitioner's name was duly entered on the roll of advocates of the Court under Section 8(2)(b), Bar Councils Act, and the petitioner has been practising in the Court since the date of his enrolment. By an order made by the Governor General of India called the United Provinces High Courts (Amalgamation) Order 1948, the High Court of Judicature at Allahabad and the Chief Court in Oudh were amalgamated and a new Court called the High Court of Judicature at Allahabad was created. The first proviso to Article 8 of the said Amalgamation Order provided :'Provided that, su...
Bishambhar Nath Niranjanlal Vs. Commr. of Income-tax, U.P., Lucknow
Court: Allahabad
Decided on: Jan-08-1953
Reported in: AIR1953All757
Malik, C.J. 1. In this reference under Section 66 (1), Indian Income-tax Act, the question referred to us for decision reads as follows: 'Q. Whether, in the circumstances of the case, the profits resulting from sale of the bungalow in question to Nirwani Akhara, which was acquired in the carrying on of the money-lending business, was assessable to tax?' 2. The assessee, Messrs. Bishambhar Nath Niranjan Lal, carried on money-lending business and, in the course of that business, had lent to one Brij Mohan Vyas certain Sums of money for construction of a bungalow. The bungalow was mortgaged to the assessee for Rs. 30,000/- as security for the loans advanced to Brij Mohan Vyas. Further loans were advanced after that mortgage and, on 25-2-1942, it was found that the total sum advanced to Brij Mohan Vyas amounted to Rs. 38,675/-. A sum of about Rs. 10,000/- was found due as interest on the amount advanced as loan. On that very date, i.e., 25-2-1942, Brij Mohan Vyas sold the bungalow to the a...
State Vs. Hiralal
Court: Allahabad
Decided on: Jan-06-1953
Reported in: AIR1953All355
Raghubar Dayal, J. 1. This is a Government Appeal against the acquittal of Hira Lal o an offence under Section 33, Forest Act (16 of 1927) by the Additional Sessions Judge of Kumaun who set aside the order of conviction by a Judicial Magistrate of Lansdowne.2. Hira Lal, opposite party, constructed a house on a portion of plot no. 288 which was a Qaiser-e-Hind plot. Rule 6 of the Rules made by the Governor in 1939 and notified in Notification No. 357/XIV-1928, dated 3-8-1939 and published in the Government Gazette of U. P. dated 5-8-1939, part I-A, at p. 249, is :'No building shall be erected on unmeasured land without the permission of the Deputy Commissioner.'These rules were made under Sections 30 and 32, Forest Act, Hiralal was prosecuted because ho made these constructions without the permission of the Deputy Commissioner. His defence was that the shop was constructed by his father who died in 1939. This defence was not believed.3. The relevant portion of Section 30, Clause (c) of ...
Lakshmi NaraIn Vs. Mst. Aparna Devi
Court: Allahabad
Decided on: Jan-06-1953
Reported in: AIR1953All535
Agarwala, J.1. This is a defendant's second appeal arising out of a suit for recovery of money. The plaintiff-respondent claimed a sum of Rs. 1,500/- on the basis of a promissory note dated 8-9-1941 executed by the defendant-appellant in favour of the plaintiff's father, Chanara shekhar, for a sum of Rs. 1,250/- with interest at 6 percent per annum. In the alternative it was pleaded that the plaintiff was entitled to the decree claimed on the basis of, the original loan of Rs. 1,250/-which was, advanced to the defendant-appellant before the promissory note was executed by the defendant for the amount of the loan. It was admitted in the plaint that the promissory note bore a stamp of one anna and was, therefore, under-stamped. The receipt accompanying the promissory note was, however, duly stamped.2. In defence, the defendant admitted that the sum of Rs. 1,250/- was. borrowed by him from the plaintiff's father but it was pleaded that the promissory note was executed simultaneously with ...
Amar Das Vs. Dadu Dayalu Mahasabha and ors.
Court: Allahabad
Decided on: Jan-06-1953
Reported in: AIR1953All721
ORDERBrij Mohan Lall, J.1. Swami Amar Das has made an application under Section 276, Succession Act (39 of 1925) for probate in respect of the will of late Mahant Mohan Das Swami.2. One of the items bequeathed by means of this will in favour of the applicant is a life assurance policy of the deceased for a sum of Rs. 2,000/-. The deceased had under Section 39(1), Insurance Act (4 of 1938), named the petitioner as the nominee in respect of the said insurance policy. The petitioner contends that by reason of the aforesaid nomination he can, under Section 39(6), Insurance Act, claim the amount due under the policy from the Insurance Company, and can ignore the bequest contained in the will. He maintains that he need not pay court-fees in respect of this item.3. The Junior Secretary, Board of Revenue, has raised an objection to the effect that court-fee must be paid in respect of this sum of Rs. 2,000/- also.Section 19-I(i), Court-fees Act lays down: 'that no order entitling the petitioner...
Musta Quima Belgum, in Re.
Court: Allahabad
Decided on: Jan-06-1953
Reported in: [1953]23ITR345(All)
MALIK, C.J. - The question referred in this case is concluded by a decision of this Court in Srimati Chanda Devi v. Commissioner of Income-tax, U.P.One Anwarul Haq was a partner in a registered firm Mohammed Hasan Noorul Haque. He died and his two minor children, Srimati Hafsa Bibi and Israrul Haq, were admitted to the benefits of the partnership. The question was whether the shares of profits of these two minor children could be added to the income of their mother Srimati Mustaquima Begum under the provision of Section 16 (3)(a)(ii) of the Indian Income-tax Act. Learned counsel has urged that Srimati Chanda Devis case was wrongly decided because an examination of the whole section indicates that the individual contemplated in that sub-section is one who is capable of having a wife and as a woman cannot have a wife, the sub-section cannot apply to her. This argument was considered in our previous decision and there is, therefore, no reason to say anything more.We answer the question re...
Chhotelal Gobardhan Das Vs. Commr. of Income-tax, U.P. and V.P. Luckno ...
Court: Allahabad
Decided on: Jan-05-1953
Reported in: AIR1953All401; [1953]23ITR272(All)
Malik, C.J. 1. The question referred to us under Section 66 (2), income-tax Act, is as follows :'Whether in an appeal under Section 33 (1), Income-tax Act,against an order passed under Section 23 (4), the validity of the assessment made under Section 23 (4), can be challenged when no second appeal against the order of the Appellate Assistant Commissioner confirming the order of the Income-tax Officer passed under Section 27 refusing to cancel the assessment so made was filed ?'2. On 16-10-1942 the Income-tax Officer made an assessment under Section 23 (4), Income-tax Act, on an estimated income of Rs. 10,000. The assessee had made a return and had claimed that he had suffered a loss of Rs. 13,320-5-3. The Income-tax Officer thereafter issued notice to the assessee to produce his Sauda Bahi so that the Income-tax Officer may be able to ascertain whether the assessee's contention that he had suffered loss to the extent mentioned by him was correct. The assessee, however, did not produce ...
Subedar Dubey Vs. Madho Dubey and anr.
Court: Allahabad
Decided on: Jan-05-1953
Reported in: AIR1953All529
Agarwala, J. 1. This is a defendant's second appeal arising out of suit for specific performance of a contract of sale. The facts are very brief,2. On 30-9-1944, Narsingh Dubey and Singhasan Dubey, defendants first set and respondents in this appeal, entered into a contract of sale In respect of a fixed rate tenancy plot No. 1719 of 16 biswas area in village Manikpur in the district of Ghazipur, with Pt. Madho Dubey and Pt. Mahesh Dubey, plaintiffs-respondents. The sale deed was to be executed for a consideration of Rs. 900/- out of which Rs. 125/- were paid as earnest money. One of the terms of the agreement was that the vendors would obtain permission for sale from the Sub Divisional Officer as required by law and that within a week of their securing permission they would execute a sale deed in favour of the plaintiffs for the unpaid purchase money. It was further stipulated that in case the vendors failed to execute the sale deed & have it registered within the time fixed, the vende...
Lala Vs. the State
Court: Allahabad
Decided on: Jan-03-1953
Reported in: 1953CriLJ1361
Chowdhry, J.C.1. This is an appeal by Lala, alias Sukh Lal, aged 27, of Theola, a hamlet of village Pantehra, who was challaned and committed to sessions for an offence under Section 302, I.P.C. for the murder of one Prabh Dayal, aged 25, between 9 and 10 p.m. on 9.8.1951, but who has been convicted by the learned Sessions Judge of Bilaspur under the second Para, of Section 304, I.P.C. because in his opinion the appellant caused the death of Prabh Dayal whilst deprived of the power of self control by grave and sudden provocation within Exception 1 to Section 300, I.P.C. and sentenced to ten years' rigorous Imprisonment and Rs. 200/- fine, or further six months' rigorous imprisonment in default of payment of fine.2. Prabh Dayal has been described by hi3 widow Mt. Ajudhya (P. W. 2) as a resident of Pantehra but by Didu (P. W. 1), lambardar of that village, as a resident of Theola. This discrepancy is immaterial since Theola is a hamlet of Pantehra and their abadis adjoin each other. Mt. ...
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